| Title | |||
|---|---|---|---|
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Addition to Engagement Letter between a Trust and its Auditor or Accountant – Circular 2019 02 |
Audit guidance | February 13, 2024 | Download |
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Audit report signing requirement – Circular 2022 04 |
Audit guidance | February 13, 2024 | Download |
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Bank accounts for client funds – Circular 2015 01 |
Audit guidance | February 13, 2024 | Download |
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Bank confirmation templates – Circular 2022 13 |
Audit guidance | February 13, 2024 | Download |
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Body Corporate Audit reports – Circular 2022 08 |
Audit guidance | February 13, 2024 | Download |
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CIRCULAR 2022 10 – Auditors reporting responsibilities ito BID 33 |
Audit guidance | February 13, 2024 | Download |
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Guidance for signing reports – Circular 2022 05 |
Audit guidance | February 13, 2024 | Download |
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Guidance regarding Non-consolidation – Circular 2019 12 |
Audit guidance | February 13, 2024 | Download |
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Guide on audit of game or livestock – Circular 2014 01 |
Audit guidance | February 13, 2024 | Download |
|
Guide on reporting Material Irregularity – Circular 2020 04 |
Audit guidance | February 13, 2024 | Download |
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Namibian Illustrative Audit Reports – Circular 2023 03 |
Audit guidance | February 13, 2024 | Download |
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Recommended addition to engagement letter between a Pension Fund and its Auditor – Circular 2019 03 |
Audit guidance | February 13, 2024 | Download |
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Auditors reporting responsibilities ito the determinations under the Banking Institutions Act – Circular 2022 02 |
Banks | February 13, 2024 | Download |
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CIRCULAR 2022 10 – Auditors reporting responsibilities ito BID 33 |
Banks | February 13, 2024 | Download |
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Guide on BID 10 amendments – Auditors Report on BIDS 10 and 24 – Circular 2017 03 |
Banks | February 13, 2024 | Download |
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Specimen Estate Agent Trust Account audit templates – Circular 2021 05 |
Estate agents | February 13, 2024 | Download |
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Disclosure of client information – Circular 2007 01 |
Ethics | February 13, 2024 | Download |
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Giving second opinions – Circular 2012 02 |
Ethics | February 13, 2024 | Download |
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Guidance to Chartered Accountants (Namibia) on NOCLAR and its application to Tax Non-compliance – Circular 2020 01 |
Ethics | February 13, 2024 | Download |
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Independence considerations – Auditing and preparing Financial Statements – Circular 2019 11 |
Ethics | February 13, 2024 | Download |
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Referral audits – Circular 2009 01 |
Ethics | February 13, 2024 | Download |
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Retention of client documents for payment of outstanding fees – Circular 2019 14 |
Ethics | February 13, 2024 | Download |
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Adoption of IFRS for SMEs and specimen audit report – Circular 2010 02 |
General audit report | February 13, 2024 | Download |
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Audit Report NAC001 – Circular 2007 08 |
General audit report | February 13, 2024 | Download |
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Illustrative audit report for Namibian entities – Circular 2021 01 |
General audit report | February 13, 2024 | Download |
|
Namibian Illustrative Audit Reports – Circular 2023 03 |
General audit report | February 13, 2024 | Download |
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Signing of Audit, Review or other Assurance Reports or Certificates – Circular 2016 05 |
General audit report | February 13, 2024 | Download |
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Accounting for changes in tax rates arising from the budget speech – Circular 2013 06 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
|
Adoption of IFRS – Circular 2005 01 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
|
Adoption of IFRS for SMEs and specimen audit report – Circular 2010 02 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
|
Adoption of International Public Sector Accounting Standards (IPSAS) – Circular 2018 01 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
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Body Corporate AFS 2015 final approved version with disclaimer – Circular 2016 09 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
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Guidance on state controlled entities – Circular 2007 02 (1) |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
|
Guidance on the determination of funcitonal currency for financial reporting purposes – Circular 2018 02 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
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Guide on the application of IFRS to provisions for severance benefits – Circular 2009 05 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
|
Template severance pay group calculator password ronaldo – Circular 2009 06 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
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Treatment of contributions from Government in the financial statements of government owned entities – Circular 2013 07 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
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Treatment of Namibian Fishing Rights in terms of IFRS IFRS FOR SMES NAC001 – Circular 2010 04Treatment of Namibian Fishing Rights in terms of IFRS IFRS FOR SMES NAC001 – Circular 2010 04 |
IFRS_IFRS FOR SMES_IPSAS | February 13, 2024 | Download |
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Audit requirements – Long term insurance |
Insurance | February 13, 2024 | Download |
|
Guidance for Auditors Short-term Insurance Annual Return ito the Short-term Insurance Act No 4 of 1998 – Circular 2014 03 |
Insurance | February 13, 2024 | Download |
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Adoption of IAASB Standards – Circular 2005 04 |
International auditing standards | February 13, 2024 | Download |
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Adoption of IAASB standards by the Auditing and Assurance Standards Board – Circular B_1_2004 |
International auditing standards | February 13, 2024 | Download |
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Specimen Legal Practitioner Trust Account Audit templates – Circular 2020 02 |
International auditing standards | February 13, 2024 | Download |
|
Specimen legal practitioner trust account audit templates – Circular 2020 02 |
Legal practitioners | February 15, 2024 | Download |
|
Specimen Legal Practitioner Trust Account Audit templates – Circular 2020 02 |
Legal practitioners | February 15, 2024 | Download |
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Adoption of 2021 Medical Schemes Accounting Guide issued by the SAICA – Circular 2022 01 |
Medical aid funds | February 15, 2024 | Download |
|
Adoption of 2021 Medical Schemes Accounting Guide issued by the SAICA – Circular 2022 01 |
Medical aid funds | February 15, 2024 | Download |
|
Medical Aid Funds Format of statement of comprehensive income – Circular 2010 03 |
Medical aid funds | February 15, 2024 | Download |
|
Medical Schemes Accounting Guide SAICA 2021 |
Medical aid funds | February 15, 2024 | Download |
|
Audit Report NAC001 – Circular 2007 08 |
NAC001 | February 15, 2024 | Download |
|
Financial reporting for SMEs – Circular 2006 07 |
NAC001 | February 15, 2024 | Download |
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Financial reporting standards – Circular 2008 02 |
NAC001 | February 15, 2024 | Download |
|
Guide on NAC001 – Circular 2019 01 |
NAC001 | February 15, 2024 | Download |
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NAC001 Financial reporting for small and medium sized entitites – Circular 2006 09 |
NAC001 | February 15, 2024 | Download |
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2006 03 LorentzAngula Inc trust bank account jul 06 |
Other guidance | February 15, 2024 | Download |
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Accounting for Tax rate change Circular 2023 02 |
Other guidance | February 15, 2024 | Download |
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Accounting Officers – Circular 2006 05 |
Other guidance | February 15, 2024 | Download |
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Annexure 1 Body Corporate Template Financial Statements PDF – Circular 2022 09 |
Other guidance | February 16, 2024 | Download |
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Annexure 2 Body Corporate Template Financial Statements Excel – Circular 2022 09 |
Other guidance | February 16, 2024 | Download |
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Application S35 of the Labour Act No 11 of 2007 – Circular 2009 03 |
Other guidance | February 16, 2024 | Download |
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Body Corporate Financial Statements – Circular 2022 09 |
Other guidance | February 16, 2024 | Download |
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Guidance on basic commercial and legal practices – Circular 2018 04 |
Other guidance | February 16, 2024 | Download |
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Guide on the acqisition by companies of own shares – Circular 2017 01 |
Other guidance | February 16, 2024 | Download |
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Guide on the retention of documents – Version 2 – Circular 2019 08 |
Other guidance | February 16, 2024 | Download |
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JSE Guide to interim preliminary provisional and abridged reporting – Circular 2014 05 |
Other guidance | February 16, 2024 | Download |
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Namibian Interpretation of PIE – Circular 2022 07 |
Other guidance | February 16, 2024 | Download |
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Severance pay on retirement – Circular 2009 04 |
Other guidance | February 16, 2024 | Download |
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Use of Trust Accounts – Circular 2006 03 |
Other guidance | February 16, 2024 | Download |
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Addition to engagment letter between a Trust and its Auditor or Accountant – Circular 2019 02 |
Regulatory compliance guidance | February 16, 2024 | Download |
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Auditors reporting responsibilities ito Section 15 Pension Funds Act 24 of 1956 – 2022 03 |
Regulatory compliance guidance | February 16, 2024 | Download |
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Auditors reporting responsibilities ito the determinations under the Banking Institutions Act |
Regulatory compliance guidance | February 16, 2024 | Download |
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Companies are required to submit AFS ito the Companies Act – Circular 2020 03 |
Regulatory compliance guidance | February 16, 2024 | Download |
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Effect of promulgation of 2014 Body Corporate rules on old rules – Circular 2016 03 |
Regulatory compliance guidance | February 16, 2024 | Download |
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Guidance on determining if an unlawful act is reportable ito the Prevention of Organised Crime Act – Circular 2019 15 |
Regulatory compliance guidance | February 16, 2024 | Download |
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Guide on disclosure of corporate information – Circular 2016 01 |
Regulatory compliance guidance | February 16, 2024 | Download |
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Guide on Regulatory Reporting Duties for Professional Accountants – Circular 2019 04Guide on Regulatory Reporting Duties for Professional Accountants – Circular 2019 04 |
Regulatory compliance guidance | February 16, 2024 | Download |
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Retirement fund statements May 2006 – Circular 2006 01 |
Retirement pension funds | February 16, 2024 | Download |
|
Retirement Fund Guideline Financial statements Nov 2005 based on SAAPS2 |
Retirement pension funds | February 16, 2024 | Download |
|
Retirement fund audit reports Aug 07 – Circular 2007 06 |
Retirement pension funds | February 16, 2024 | Download |
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Reporting ito paragraph 52 of REG 29 to the Pension Funds Act – Circular 2017 04 |
Retirement pension funds | February 16, 2024 | Download |
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Reporting in terms of section 29(27) of the regulation to the pension funds act – Circular 2016 06 |
Retirement pension funds | February 16, 2024 | Download |
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Reporting by Auditors of unlisted Investment Managers ito Regulation 33(5) of the Pension Funds Act – Circular 2019 10 |
Retirement pension funds | February 16, 2024 | Download |
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Reporting by Auditors ito Regulation 23(5) of the Pension Funds Act – Circular 2019 09 |
Retirement pension funds | February 16, 2024 | Download |
|
Recommended addition to Engagement Letter between a Pension Fund and its Auditor – Circular 2019 03 |
Retirement pension funds | February 16, 2024 | Download |
|
Prior period adjustments (addendum to circular 2022 11) – Circular 2023 01 |
Retirement pension funds | February 16, 2024 | Download |
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Guideline to Annual Financial Statements of Retirement Funds Annexure – Circular 2013 04 |
Retirement pension funds | February 16, 2024 | Download |
|
Guideline to Annual Financial Statements of Retirement Funds – Circular 2013 04 |
Retirement pension funds | February 16, 2024 | Download |
|
Guide to retirement fund AFS Annexure to Schedule I – Circular 2014 04 |
Retirement pension funds | February 16, 2024 | Download |
|
Guide to retirement fund AFS (Incorporating Regulatory Reports) – Annexure I – Cricular 2014 04 |
Retirement pension funds | February 16, 2024 | Download |
|
Guide to retirement fund AFS and regulatory reporting – Circular 2014 04 |
Retirement pension funds | February 16, 2024 | Download |
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Auditors Report for Retirement Funds and Report on Schedule 28 – Circular 2019 07 |
Retirement pension funds | February 16, 2024 | Download |
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Addendum to Circular 2019 13 Guidance regarding non-consolidation – Circular 2021 03 |
Retirement pension funds | February 16, 2024 | Download |
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Addition to Audit Opinion new Pension Fund Regulations – Circular 2019 13 |
Retirement pension funds | February 16, 2024 | Download |
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Annexure to Regulatory reporting for retirement funds – Circular 2013 05 |
Retirement pension funds | February 16, 2024 | Download |
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2005 07 reporting to registrar of banks sept 05 – Circular 2005 07 |
Banks | February 16, 2024 | Download |
|
2007 04 Reporting in terms of Banks Act – Circular 2007 04 |
Banks | February 16, 2024 | Download |
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2010 05 Banking Institution Returns – Circular 2010 05 |
Banks | February 16, 2024 | Download |
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2015 02 DETERMINATION UNDER THE BANKING INSTITUTIONS ACT 1998 (ACT NO 2 OF 1998) – Circular 2015 02 |
Banks | February 17, 2024 | Download |
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2017 03 – GUIDE ON BID 10 AMENDMENTS – AUDITORS REPORT ON BIDS 10 AND 24 – Circular 2017 03 |
Banks | February 17, 2024 | Download |
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2019 06 Guide on BID 10 and 24 amendments Auditors Report on BID 10 and 24 – Circular 2019 06 |
Banks | February 17, 2024 | Download |
|
Withdrawn – Bank Confirmation Letter doc final approved by ban |
Banks | February 17, 2024 | Download |
|
Withdrawn – Banking Institution Returns – Circular 2010 05 |
Banks | February 17, 2024 | Download |
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Withdrawn – DETERMINATION UNDER THE BANKING INSTITUTIONS ACT 1998 (ACT NO 2 OF 1998) – Circular 2015 02 |
Banks | February 17, 2024 | Download |
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Withdrawn – GUIDE ON BID 10 AMENDMENTS – AUDITORS REPORT ON BIDS 10 AND 24 – Circular 2017 03 |
Banks | February 17, 2024 | Download |
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Withdrawn – Guide on BID 10 and 24 amendments Auditors Report on BID 10 and 24 – Circular 2019 06 |
Banks | February 17, 2024 | Download |
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Withdrawn – Reporting in terms of Banks Act – Circular 2007 04 |
Banks | February 17, 2024 | Download |
|
Withdrawn – Reporting to registrar of banks sept 05 – Circular 2005 07 |
Banks | February 17, 2024 | Download |
|
Withdrawn – Estate Agent Auditors Report – Circular 2015 03 |
Estate agents | February 17, 2024 | Download |
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2007 09 Code of Professional Conduct Oct 07 – Circular 2007 09 |
Ethics | February 17, 2024 | Download |
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2014 02 IFAC Code of Ethics final – Circular 2014 02 |
Ethics | February 17, 2024 | Download |
|
2016 02 IFAC code of ethics – Circular 2016 02 |
Ethics | February 17, 2024 | Download |
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2018 03 – CPD on Code of Ethics amendments dealing with NOCLAR and Ethics – Circular 2018 03 |
Ethics | February 17, 2024 | Download |
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Deleted – CPD on Code of Ethics amendments dealing with NOCLAR and Ethics – Circular 2018 03 |
Ethics | February 17, 2024 | Download |
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Withdrawn – Code of Professional Conduct Oct 07 – Circular 2007 09 |
Ethics | February 17, 2024 | Download |
|
Withdrawn – IFAC code of ethics – Circular 2016 02 |
Ethics | February 17, 2024 | Download |
|
Withdrawn – IFAC Code of Ethics final – Circular 2014 02 |
Ethics | February 17, 2024 | Download |
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2006 08 audit report in terms of NAC001 – Circular 2006 08 |
General audit report | February 17, 2024 | Download |
|
2007 05 signature heading for audit reports Aug 2007 – Circular 2007 05 |
General audit report | February 17, 2024 | Download |
|
2012 03 signature to audit reports – Circular 2012 03 |
General audit report | February 17, 2024 | Download |
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2016 04 illustrative audit report after amendments to isa 700 701 720 – Circular 2016 04 |
General audit report | February 17, 2024 | Download |
|
2019 05 Illustrative Audit Report after amendments to the IESBA International Code of Ethics – Circular 2019 05 |
General audit report | February 17, 2024 | Download |
|
Withdrawn – Audit report in terms of NAC001 – Circular 2006 08 |
General audit report | February 17, 2024 | Download |
|
Withdrawn – Illustrative audit report after amendments to isa 700 701 720 – Circular 2016 04 |
General audit report | February 17, 2024 | Download |
|
Withdrawn – Illustrative Audit Report after amendments to the IESBA International Code of Ethics – Circular 2019 05 |
General audit report | February 17, 2024 | Download |
|
Withdrawn – Signature heading for audit reports Aug 2007 – Circular 2007 05 |
General audit report | February 17, 2024 | Download |
|
Withdrawn – Signature to audit reports – Circular 2012 03 |
General audit report | February 17, 2024 | Download |
|
2005 02 Removal of LIFO as alternative – Circular 2005 02 |
IFRS_IFRS FOR SMES_IPSAS | February 19, 2024 | Download |
|
2015 05 Annexure Recommend format Body Corporate annual financial statements – Circular 2015 05 |
IFRS_IFRS FOR SMES_IPSAS | February 19, 2024 | Download |
|
2015 05 recommended format for body corporate annual financial statements – Circular 2015 05 |
IFRS_IFRS FOR SMES_IPSAS | February 19, 2024 | Download |
|
Withdrawn – Annexure Recommend format Body Corporate annual financial statements – Circular 2015 05 |
IFRS_IFRS FOR SMES_IPSAS | February 19, 2024 | Download |
|
Withdrawn – Recommended format for body corporate annual financial statements – Circular 2015 05 |
IFRS_IFRS FOR SMES_IPSAS | February 19, 2024 | Download |
|
Withdrawn – Removal of LIFO as alternative – Circular 2005 02 |
IFRS_IFRS FOR SMES_IPSAS | February 19, 2024 | Download |
|
Long term insurance NAMFISA Annual Report and Engagement Letter – Circular 2015 04 |
Insurance | February 19, 2024 | Download |
|
Withdrawn – Long term insurance NAMFISA Annual Report and Engagement Letter – Circular 2015 04 |
Insurance | February 19, 2024 | Download |
|
2010 01 Recommended wording for Attorneys trust account engagement letters and audit report – Circular 2010 01 |
Legal practitioners | February 19, 2024 | Download |
|
2013 03 Audit of Attorney Trust Accounts – Circular 2013 03 |
Legal practitioners | February 19, 2024 | Download |
|
2013 08 assurance report on the audit of a legal practitioners trust account Namibia 2013 – Circular 2013 08 |
Legal practitioners | February 19, 2024 | Download |
|
2013 08 assurance report on the audit of a legal practitioners trust account Namibia 2013 |
Legal practitioners | February 19, 2024 | Download |
|
Withdrawn – Assurance report on the audit of a legal practitioners trust account Namibia 2013 – Circular 2013 08 |
Legal practitioners | February 19, 2024 | Download |
|
Withdrawn – Audit of Attorney Trust Accounts – Circular 2013 03 |
Legal practitioners | February 19, 2024 | Download |
|
Withdrawn – Recommended wording for Attorneys trust account engagement letters and audit report – Circular 2010 01 |
Legal practitioners | February 19, 2024 | Download |
|
2006 08 audit report in terms of NAC001 – Circular 2006 08 |
NAC001 | February 19, 2024 | Download |
|
Withdrawn – Audit report in terms of NAC001 – Circular 2006 08 |
NAC001 | February 19, 2024 | Download |
|
2006 04 relevant employers affirmative action jul 06 – Circular 2006 04 |
Other guidance | February 19, 2024 | Download |
|
2009 02 Application of Severance Pay to training contracts – Circular 2009 02 |
Other guidance | February 19, 2024 | Download |
|
2011 01 notice to Comp Commission on mergers acquisions – Circular 2011 01 |
Other guidance | February 19, 2024 | Download |
|
2011 02 Clarification regarding Circular 2011 1 notice to Comp Commission on mergers acquisions _2 – Circular 2011 02 |
Other guidance | February 19, 2024 | Download |
|
2013 01 namibian competition commission thresholds – Circular 2013 01 |
Other guidance | February 19, 2024 | Download |
|
2016 07 Namibian interpretation of public interest entitites – Circular 2016 07 |
Other guidance | February 19, 2024 | Download |
|
2016 08 Extention of effective date of Circ 2016 07 to 30 June 2017 – Circular 2016 08 |
Other guidance | February 19, 2024 | Download |
|
2017 02 GUIDE ON THE RETENTION OF DOCUMENTS – Circular 2017 02 |
Other guidance | February 19, 2024 | Download |
|
Forms to file Merger Notification – FORMS 38 and 39 – Merger Application Form 2011 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Application of Severance Pay to training contracts – Circular 2009 02 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Clarification regarding Circular 2011 1 notice to Comp Commission on mergers acquisions _2 – Circular 2011 02 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Extention of effective date of Circ 2016 07 to 30 June 2017 – Circular 2016 08 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Forms to file Merger Notification – FORMS 38 and 39 – Merger Application Form 2011 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – GUIDE ON THE RETENTION OF DOCUMENTS – Circular 2017 02 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Namibian competition commission thresholds – Circular 2013 01 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Namibian Interpretation of Public Interest Entities (PIE) – Circular 2021 04 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Namibian interpretation of public interest entitites – Circular 2016 07 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Notice to Comp Commission on mergers acquisions – Circular 2011 01 |
Other guidance | February 19, 2024 | Download |
|
Withdrawn – Relevant employers affirmative action jul 06 – Circular 2006 04 |
Other guidance | February 19, 2024 | Download |
|
2007 03 regulated industries reporting Mar 07 – Circular 2007 03 |
Regulatory compliance guidance | February 19, 2024 | Download |
|
Withdrawn – Regulated industries reporting Mar 07 – Circular 2007 03 |
Regulatory compliance guidance | February 19, 2024 | Download |
|
2013 05 Annexure to Regulatory reporting for retirement funds – Circular 2013 05 |
Retirement pension funds | February 19, 2024 | Download |
|
2013 05 Regulatory reporting for retirment funds – Circular 2013 05 |
Retirement pension funds | February 19, 2024 | Download |
|
Withdrawn – AUDITORS REPORT ON RETIREMENT FUND AND REPORT ON SCHEDULE 28 – Circular 2017 05 |
Retirement pension funds | February 19, 2024 | Download |
|
Withdrawn – Regulatory reporting for retirment funds – Circular 2013 05 |
Retirement pension funds | February 19, 2024 | Download |
|
2017 05 AUDITORS REPORT ON RETIREMENT FUND AND REPORT ON SCHEDULE 28 – Circular 2017 05 |
Retirement pension funds | June 20, 2024 | Download |
|
WITHDRAWN – Template |
Retirement pension funds | June 20, 2024 | Download |
|
Circular 2024 03 Namibian Interpretation of Public Interest Entity |
Audit guidance | April 1, 2025 | Download |
|
Circular 2024 02 Adoption of Standards |
Audit guidance | April 1, 2025 | Download |
|
Circular 2024 02 Adoption of Standards |
Circulars | May 6, 2025 | Download |
|
Circular 2024 03 Namibian Interpretation of Public Interest Entity |
Circulars | May 6, 2025 | Download |
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